News

TAXATION – taxation administration – disclosure of protected taxpayer information – whether information concerning the taxation affairs of the Second Respondent may be disclosed for the purpose of the defence of defamation proceedings commenced by him against the Commissioner of Taxation – whether disclosure would be in the performance of a taxation officer’s duties – whether disclosure would be for the purpose of administering a taxation law – whether disclosure would be for

TAXATION – fuel tax credits – where an entity in the taxpayer’s group acquired fuel for re-sale to its customers – where a small portion (approximately 0.3%) of the fuel was lost through evaporation or leakage – whether the taxpayer was entitled to fuel tax credits under s 41-5 of the Fuel Tax Act 2006 (Cth) in respect of the fuel that was lost through evaporation or leakage – whether the relevant fuel (that is, the fuel lost through evaporation or leakage) was acquired “for

TAXATION – application for release from taxation liability – eligible and non-eligible taxation liabilities – Taxation Administration Act 1953 (Cth) – s 340-5 of Schedule 1 – whether taxpayer would suffer serious hardship if he were required to satisfy his taxation liabilities – meaning of phrase “serious hardship” – income/outgoing test – meaning of “reasonable timeframe” in income/outgoing test – assets/liabilities test – other relevant factors in deciding whether to exerci

TAXATION – transfer pricing – appeal from objection decisions of Commissioner of Taxation – amended assessments raised pursuant to Div 13 of Income Tax Assessment Act 1936 (Cth) and Subdiv 815-A of Income Tax Assessment Act 1997 (Cth) – related party international dealing – non-arm’s length dealing for the purposes of Div 13 – for the purposes of Subdiv 815-A conditions operating between two enterprises in their commercial and financial relations differing from those which